SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION : revenue, balance sheet and financial ratios

SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION is a French company founded 25 years ago, specialized in the sector Hôtels et hébergement similaire . Based in MARSEILLE (13013), this company of category ETI shows in 2024 a revenue of 437 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION (SIREN 435005632)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 436 825 € 566 712 € 494 460 € 227 222 € 255 591 € 480 880 € 479 587 € 460 378 € 706 917 €
Net income 151 136 € 248 636 € 192 777 € -5 783 € 18 664 € 176 301 € 173 486 € 104 676 € 104 283 €
EBITDA 201 518 € 332 235 € 255 552 € -8 303 € 25 924 € 244 862 € 240 951 € 158 590 € 141 122 €
Net margin 34.6% 43.9% 39.0% -2.5% 7.3% 36.7% 36.2% 22.7% 14.8%

Revenue and income statement

In 2024, SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION achieves revenue of 437 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.8%). Significant drop of -23% vs 2023. After deducting consumption (0 €), gross margin stands at 437 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 202 k€, representing 46.1% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -39%, reducing margin by 12.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 151 k€, i.e. 34.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

436 825 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

436 825 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

201 518 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

201 515 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 136 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 34.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

88.296%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

34.599%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Excellent -10 pts over 3 years

In 2024, the debt ratio of SOCIETE DE GESTION HOTELI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
88.3% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of SOCIETE DE GESTION HOTELI... (88.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Good -7 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE GESTION HOTELI... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 854.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

854.372

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION

Sector positioning

Liquidity ratio
854.37 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Excellent

In 2024, the liquidity ratio of SOCIETE DE GESTION HOTELI... (854.37) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of SOCIETE DE GESTION HOTELI... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 97 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 155 days of revenue, i.e. 188 k€ to permanently finance. Over 2016-2024, WCR increased by +31%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

188 219 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

111 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

14 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

155 j

WCR and payment terms evolution
SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION

Positioning of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION is estimated at 676 072 € (range 212 513€ - 1 264 546€). With an EBITDA of 201 518€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.54x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
99 tx
212k€ 676k€ 1264k€
676 072 € Range: 212 513€ - 1 264 546€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
201 518 € × 4.8x
Estimation 962 205 €
224 829€ - 1 657 220€
Revenue Multiple 30%
436 825 € × 0.54x
Estimation 237 316 €
118 024€ - 543 886€
Net Income Multiple 20%
151 136 € × 4.1x
Estimation 618 874 €
323 457€ - 1 363 855€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Hôtels et hébergement similaire )

Compare SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION

What is the revenue of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION ?

The revenue of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION in 2024 is 437 k€.

Is SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION profitable?

Yes, SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION generated a net profit of 151 k€ in 2024.

Where is the headquarters of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION ?

The headquarters of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION is located in MARSEILLE (13013), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION ?

The tax return of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION operate?

SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE COMMERCIALISATION operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.